Federal housing law
2025 Publ 225 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 160 sections
- Jurisdiction
- United States
Contents
▸Farmer's Tax Guide
Overview▸2025 Returns
Overview- ! well as farm employees, for example,
▸1. Importance of Records
Overview- Introduction
- Benefits of Recordkeeping
- Kinds of Records To Keep
▸! self, does not establish you are entitled
▸2. Accounting Methods
▸3. Farm Income
Overview- Introduction
- Schedule F (Form 1040)
- Sales of Farm Products
- Rents
▸! as non-passive. This can happen when
▸! value of the right to receive annual in
▸4. Farm Business Expenses
Overview- What’s New
- Reminder
- Deductible Expenses
- ! prepaid farm supplies applies, your ex
- !
▸! could cause a loss of the dependency
▸! ity to make a profit, your loss deduction
- ! suspended miscellaneous itemized de
▸5. Soil and Water Conservation Expenses
Overview- Introduction
▸! that is not used in farm production, you
▸! conservation expenses, you must in
▸6. Basis of Assets
Overview- Introduction
- Cost Basis
- ! bor, or any other labor you did not pay
▸! talization rules, you must use the alter
▸7. Depreciation, Depletion, and Amortization
Overview- What’s New for 2025
- Introduction
- Overview of Depreciation
- Section 179 Expense Deduction
▸! December 31, 2017, are generally limi
- !
- ! pose of the property, do not figure the
- ! figure the recapture amount under the
- ! preciation allowance apply, the prop
▸! preciate your property, you cannot
- ! ure depreciation for your property, see
▸! one item in a property class, you must
▸8. Gains and Losses
Overview- Introduction
- Sales and Exchanges
▸! intermediary involving related persons,
- ! to the sale of livestock held primarily for
▸9. Dispositions of Property Used in Farming
Overview- Introduction
- Section 1231 Gains and Losses
▸! quired holding period, the transaction
▸! chapter 6 for more information regard
▸10. Installment Sales
Overview- Introduction
- Installment Sale of a Farm
▸! installment method, any depreciation
▸11. Casualties, Thefts, and Condemnations
Overview- What’s New
- Reminder
- Introduction
- Casualties and Thefts
- ! sonal casualty and theft losses of an in
- ! you receive is more than your adjusted
- ! ance payments you receive for living
- ! tributed to a major disaster declared by
- ! that were attributable to a major disas
- ! addition to a loss, you will have to make
▸! beginning in 2018 or later may not be
- ! sonal casualty and theft losses of an in
- ! deduction is made retroactively inappli
▸12. Self-Employment Tax
Overview- What’s New for 2025
- Introduction
▸! 2013, or if you have an ITIN that you
- ! old you are and even if you are already
▸! change in your self-employment earn
- ! curity benefits. Obtaining an ITIN
- ! your partner, you must withhold and
▸! operated by spouses as co-owners
▸! self-employment earnings to figure
- ! Form 1040 or 1040-SR (with Sched
▸13. Employment Taxes
Overview- What’s New for 2025
- What’s New for 2026
- Reminders
- ! well as farm employees, for example,
▸! $1 million or less if the payment is sub
▸14. Fuel Excise Tax Credits and Refunds
▸15. Estimated Tax
Overview- Introduction
- !
▸! two-thirds for the previous year and
▸! ignore it, even if you think it is wrong.
- ! the return, you’re ultimately responsible
- ! mid-February for returns that claimed
- ! you filed your amended return for it to